浅析房地产上市公司税负水平

摘要

2003年国务院《关于促进房地产市场持续健康发展的通知》中，首次将房地产业确认为国民经济的支柱产业。2009年我国房地产开发投资总额为36232亿元，同比增长16.1%。房地产业在高速发展的同时也导致一系列受到社会广泛关注的民生问题。为了使我国房地产市场良性发展，完善和改革房地产税收制度极为重要。本文在纵观本领域的所有著作的基础上，把相关学者的最前沿的研究成果进行归纳总结，将着重对房地产上市公司的税收负担水平进行统计分析，并由研究结果提出改革房地产税制的相关建议。

关键词：房地产；税负；所得税；营业税
   
The level of tax listed real estate companies
Abstract
In 2003 the State Council "on the promotion of sustainable and healthy development of real estate market notice" for the first time the real estate is recognized as a pillar industry.
China's real estate development and investment in 2009 amounted to 3.6232 trillion yuan, up 16.1%.Real Estate in the rapid growth has also led to a series of public concern of the people's livelihood.In order for the sound development of China's real estate market, improve and reform real estate tax system is extremely important.Throughout this paper, all the works in this field, based on the relevant academics at the forefront of the research results are summarized, listed companies will focus on the real estate tax burden level of statistical analysis of the results by the real estate tax reform the relevant recommendations.

Keywords：real estate；Tax burden；income tax；business tax

*若需了解更多与协助请咨询↓→[电脑QQ][手机QQ]【数据协助】